scholarly journals NPD accounting: unveiling the potential through pragmatic constructivism

2013 ◽  
Vol 3 (1) ◽  
pp. 23-34
Author(s):  
Teemu Laine ◽  
Petri Suomala ◽  
Hanne Nørreklit
Keyword(s):  
Management Practice ◽  
Accounting Information ◽  
Learning Opportunities ◽  
Multiple Viewpoints ◽  
Potential Value ◽  
Managerial Decisions ◽  
Pragmatic Constructivism ◽  
Starting Point ◽  
Different Types

This paper examines the potential value of accounting for the NPD managers and argues that accounting information could play a more versatile role in supporting managerial work in NPD that has been reported.  Besides providing facts, accounting may help managers identify their possibilities and communicate their values and valuations, which is to benefit the aims of product development process.The paper draws from the idea that the roles of accounting vary under different types of uncertainties present in NPD processes. Especially, other roles than that of an “answer machine” are favored. To investigate this, the approach of pragmatic constructivism is employed, i.e., we analyze NPD accounting through facts, possibilities, values and communication related to NPD management. Empirically, the paper is based on 28 interviewees in 10 companies with significant NPD activities to explore the roles of NPD accounting and compare the potential value of accounting to the accounting employment of the examined companies.From the perspective of pragmatic constructivism, the role of accounting should be clearly related to the analyses and communication of the possibilities and their values (ammunition device, learning device and rationalization device). If this was the case, accounting would be able to serve as an integrative device, which helps to identify (construct) causalities. However, the actual role given to accounting and identified by the managers is that of the provider of the seemingly objective economic facts (answer machine). Besides, the paper reports some best practices, where the managers either have started to actively identify learning opportunities from past projects through accounting information (“a learning theory of truth”) or used accounting information from multiple viewpoints to systematically analyze and value the existing possibilities (“systematic construction of models”).Pragmatic constructivism provides a solid starting point for identifying the gaps in the management practice that could be fulfilled by accounting employment. Moreover, with the central concepts of the approach, potentially more valuable accounting roles could also be analytically constructed and communicated to the practitioners. Besides addressing the gap between the potential and actual roles of NPD accounting, the paper represents the few attempts to elaborate the accounting roles in systematic decision-making through pragmatic constructivism. Thus, the paper reflects more explicitly also upon seminal work on the roles of accounting in managerial decisions.

Theorizing the role of executive heads in international organizations

2017 ◽  
Vol 24 (4) ◽  
pp. 865-886 ◽  
Author(s):  
Nina Hall ◽  
Ngaire Woods
Keyword(s):  
International Relations ◽  
International Organizations ◽  
Empirical Studies ◽  
Senior Management ◽  
Starting Point ◽  
Political Resource ◽  
Different Types ◽  
Global Agency ◽  
The Impact

International Relations scholars have long neglected the question of leadership in international organizations. The structural turn in International Relations led to an aversion to analysing or theorizing the impact of individuals. Yet, empirical studies suggest that different leaders affect the extent to which international organizations facilitate cooperation among states and/or the capacity of a global agency to deliver public goods. It is difficult to study how and under what conditions leaders have an impact due to the challenges of attributing outcomes to a particular leader and great variation in their powers and operating context. We offer a starting point for overcoming these challenges. We identify three different types of constraints that executive heads face: legal-political, resource and bureaucratic. We argue that leaders can navigate and push back on each of these constraints and provide illustrations of this, drawing on existing literature and interviews with executive heads and senior management of international organizations. Executive heads of international organizations may operate in a constrained environment but this should not stop scholars from studying their impact.

scholarly journals Definitional verbal patterns for semantic relation extraction

Terminology ◽  
2008 ◽  
Vol 14 (1) ◽  
pp. 74-98 ◽  
Author(s):  
Gerardo Sierra ◽  
Rodrigo Alarcón ◽  
César Aguilar ◽  
Carme Bach
Keyword(s):  
Descriptive Analysis ◽  
Relation Extraction ◽  
Semantic Relations ◽  
Automatic Extraction ◽  
Starting Point ◽  
Different Types ◽  
Interesting Approach ◽  
Good Starting Point ◽  
Machine Readable

In this paper we present a description of the role of definitional verbal patterns for the extraction of semantic relations. Several studies show that semantic relations can be extracted from analytic definitions contained in machine-readable dictionaries (MRDs). In addition, definitions found in specialised texts are a good starting point to search for different types of definitions where other semantic relations occur. The extraction of definitional knowledge from specialised corpora represents another interesting approach for the extraction of semantic relations. Here, we present a descriptive analysis of definitional verbal patterns in Spanish and the first steps towards the development of a system for the automatic extraction of definitional knowledge.

scholarly journals The Hows and whys of philosophy of science teaching: a comparative analysis

2021 ◽  
Vol 11 (4) ◽  
Author(s):  
Henk W. de Regt ◽  
Edwin Koster
Keyword(s):  
Comparative Analysis ◽  
Philosophy Of Science ◽  
Science Teaching ◽  
Learning Objectives ◽  
Teaching Philosophy ◽  
Values In Science ◽  
Student Groups ◽  
Starting Point ◽  
Different Types

AbstractWhat makes teaching philosophy of science to non-philosophy students different from teaching it to philosophy students, and how should lecturers in philosophy adapt to an audience of practitioners of a field of study that they are reflecting on? In this paper we address this question by analyzing the differences between these student groups, and based on this analysis we make suggestions as to how philosophy of science can be taught to non-philosophy students in an effective and attractive way. Starting-point is the observation that not only the background knowledge and interests of these students but also the aims of the respective courses will differ. We present a comparative analysis of the demands and conditions for teaching philosophy of science to the different types of students, focusing on learning objectives and didactic approaches. Next, we apply our analysis to a concrete example, the role of values in science, and discuss how this may be taught to either philosophy students or non-philosophy students. Finally, we discuss an alternative format for teaching philosophy to non-philosophy students.

scholarly journals Pragmatička uloga različitih tipova šutnje u romanu Kafamda bir tuhaflik autora Orhana Pamuka

2021 ◽  
Vol 32 ◽  
pp. 33-65
Author(s):  
Edina Solak ◽  
Mirza Bašić
Keyword(s):  
Interpersonal Communication ◽  
Original Text ◽  
The Novel ◽  
Contrastive Analysis ◽  
Syntactic Structures ◽  
Starting Point ◽  
Different Types ◽  
Good Starting Point ◽  
Turkish Language

In certain conversational settings, silence does not only represent the absence of speech, but it is used as a means of communication conveying different meanings. The objective of this paper is to analyze the pragmatic role of silence in Orhan Pamuk's novel Kafamda Bir Tuhaflık. Examples of silence are registered in the original text of the novel Kafamda Bir Tuhaflık and contrastive analysis was used to compare them with the types of silence presented in the translations to Bosnian language. This was used to try to establish whether certain types of silence have an identical pragmatic value in Turkish and Bosnian language. The analysis compares syntactic structures expressing different types of silence in the original text of the novel and its translations to Bosnian language. Turkish language is the initial language of the analysis. Therefore, syntactic structures expressing different examples of silence in the original text of the novel are compared to the translational equivalents in Bosnian language. The analysis of specific contextual examples shows that the success of interpersonal communication depends to a great extent on accurate knowledge and understanding of different types of silence. The results obtained from the analysis contribute to better knowledge and understanding of different types of silence in different conversational settings and they can serve as a good basis and a good starting point for further research regarding different types of silence.

scholarly journals The role of textbook quality in first graders’ ability to solve quantitative comparisons: a multilevel analysis

ZDM ◽  
2021 ◽  
Author(s):  
Henning Sievert ◽  
Ann-Katrin van den Ham ◽  
Aiso Heinze
Keyword(s):  
First Graders ◽  
Instructional Quality ◽  
Secondary Analysis ◽  
Learning Opportunities ◽  
Quantitative Comparison ◽  
Significant Relation ◽  
Elementary School Mathematics ◽  
School Year ◽  
Different Types

AbstractStudents need to create mental models for different types of addition and subtraction situations in order to develop a broad and viable understanding of these operations. Although most students succeed when changing or combining sets, situations that demand a quantitative comparison of sets seem considerably more difficult in the first school year. Textbooks represent the most important learning resource for elementary school mathematics teachers. However, research on their impact on students’ knowledge is limited. Hence, we examined textbooks’ role in students’ ability to model quantitative comparisons by analyzing the learning opportunities presented by four German textbooks for Grade 1 and by conducting a secondary analysis of a dataset based on 1513 students from 84 classes that used one of these textbooks. The results revealed differences in the textbooks’ topic-specific instructional quality as well as a significant relation between this quality and student achievement in quantitative comparisons.

scholarly journals The Role of Information in Assessing the Risk of Conducting Bankruptcy Proceedings

Risks ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 64
Author(s):  
Michał Baran ◽  
Kinga Bauer
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Decision Making Process ◽  
Wrong Decision ◽  
Managerial Decisions ◽  
Different Types ◽  
Types Of Information ◽  
The Right ◽  
Role Of Information

Modern management means making managerial decisions in many situations—including the administrative ordering of matters of a bankrupt enterprise. The situation in which the court approves the opening of bankruptcy proceedings is strictly regulated by law. This does not mean, however, that such a decision is made under conditions of certainty as to its consequences. The risk of making a wrong decision has significant consequences for everyone who is interested in it (the bankrupt company, its partners, employees, banks, the tax office). The purpose of this article is to explain the importance and significance of the various types of information that are used to reliably assess the value of a failing enterprise’s assets. The information of individual types is analyzed in the decision-making process which leads to the right decision on whether to start bankruptcy proceedings. Therefore, in the theoretical part, the authors prepare a list of types of information used in the mentioned process. Then the authors present the results of a survey (103 specialists in the field of bankruptcy), which allows to assess the real meaning of information of individual types. The main contribution for which the present paper is responsible is the description of the verified tool which functioned in the form of the survey that was applied in the study and the result arising from conducting it. This survey was used to achieve the main objective that was focused on constructing the hierarchy of significance of different types of information relating to the risk of conducting bankruptcy proceedings. The main findings show that in general insolvency specialists prioritize the information (financial and also not financial) not originating from financial reporting.

scholarly journals Entre a Supressão e a Conservação da Natureza na Cidade: o Fortalecimento da Racionalidade Ambiental para o Resgate da Beleza da Paisagem (Between the Suppression and Conservation of the Nature in the City: the Role of the Environmental Rationality...)

2016 ◽  
Vol 9 (3) ◽  
pp. 852
Author(s):  
Cláudio Jorge Moura de Castilho ◽  
Ítalo César Moura Soeiro ◽  
Bruno Augusto Nogueira Monteiro Pontes
Keyword(s):  
Development Process ◽  
Urban Environments ◽  
Educational Process ◽  
Urban Landscapes ◽  
Starting Point ◽  
Different Types ◽  
The Right ◽  
The City ◽  
Concrete Reality

Este artigo constitui uma tentativa de fazer uma reflexão sobre o embate entre a supressão e a conservação da natureza na cidade, defendendo o fortalecimento da racionalidade ambiental como caminho ao resgate da beleza da paisagem urbana. No que concerne à metodologia, partiu-se da ontologia da realidade concreta, considerando suas diversas perspectivas de representação. Corroboramos, enfim, a hipótese de que é possível resgatar a beleza da paisagem através da implementação de um processo permanente de educação norteado pela racionalidade ambiental, o que se faz de fundamental relevância para a retomada do processo de desenvolvimento ambiental na cidade.  Between the suppression and conservation of the nature in the city: the role of the environmental rationality towards the recovery of the beauty of landscape   A B S T R A C T This article is an attempt to do a reflection of the clash between the suppression and conservation processes of the nature in the city, defending the role of environmental rationality as a way towards the recovery of the beauty of urban landscapes. With regard to the methodology, we took in account the ontology of concrete reality as a starting-point, considering at the same time different types of representation’s perspective. Finally, we confirm the hypothesis that it is possible recover the beauty of landscape through an educational process oriented by an environmental rationality, which is essential for the resumption of the environmental development process in the city. Keywords: Economicism; environmental rationality; the right to the nature; urban environments.   

Crystal structure images of large gold clusters and growing crystals by HRTEM

1984 ◽  
Vol 42 ◽  
pp. 428-429
Author(s):  
L.R. Wallenberg ◽  
J.-O. Bovin ◽  
G. Schmid
Keyword(s):  
Crystal Structure ◽  
Nucleation And Growth ◽  
Close Packing ◽  
Gold Clusters ◽  
Molecular Weight Determination ◽  
Growth Mechanisms ◽  
Starting Point ◽  
Different Types ◽  
Nucleation And Growth Mechanisms ◽  
Points Of View

Metallic clusters are interesting from various points of view, e.g. as a mean of spreading expensive catalysts on a support, or following heterogeneous and homogeneous catalytic events. It is also possible to study nucleation and growth mechanisms for crystals with the cluster as known starting point.Gold-clusters containing 55 atoms were manufactured by reducing (C6H5)3PAuCl with B2H6 in benzene. The chemical composition was found to be Au9.2[P(C6H5)3]2Cl. Molecular-weight determination by means of an ultracentrifuge gave the formula Au55[P(C6H5)3]Cl6 A model was proposed from Mössbauer spectra by Schmid et al. with cubic close-packing of the 55 gold atoms in a cubeoctahedron as shown in Fig 1. The cluster is almost completely isolated from the surroundings by the twelve triphenylphosphane groups situated in each corner, and the chlorine atoms on the centre of the 3x3 square surfaces. This gives four groups of gold atoms, depending on the different types of surrounding.

Potential Uses of Vinegar as a Medicine and Related in vivo Mechanisms

2016 ◽  
Vol 86 (3-4) ◽  
pp. 127-151 ◽  
Author(s):  
Zeshan Ali ◽  
Zhenbin Wang ◽  
Rai Muhammad Amir ◽  
Shoaib Younas ◽  
Asif Wali ◽  
...  
Keyword(s):  
Chemical Structure ◽  
Review Paper ◽  
Heart Diseases ◽  
Folk Medicine ◽  
Active Role ◽  
Current Review ◽  
Different Types ◽  
Positive Effect

While the use of vinegar to fi ght against infections and other crucial conditions dates back to Hippocrates, recent research has found that vinegar consumption has a positive effect on biomarkers for diabetes, cancer, and heart diseases. Different types of vinegar have been used in the world during different time periods. Vinegar is produced by a fermentation process. Foods with a high content of carbohydrates are a good source of vinegar. Review of the results of different studies performed on vinegar components reveals that the daily use of these components has a healthy impact on the physiological and chemical structure of the human body. During the era of Hippocrates, people used vinegar as a medicine to treat wounds, which means that vinegar is one of the ancient foods used as folk medicine. The purpose of the current review paper is to provide a detailed summary of the outcome of previous studies emphasizing the role of vinegar in treatment of different diseases both in acute and chronic conditions, its in vivo mechanism and the active role of different bacteria.

The Diagnosis of Lupus Anticoagulants by the Activated Partial Thromboplastin Time - The Central Role of Phosphatidyl Serine

1984 ◽  
Vol 52 (02) ◽  
pp. 172-175 ◽  
Author(s):  
P R Kelsey ◽  
K J Stevenson ◽  
L Poller
Keyword(s):  
Screening Method ◽  
Coagulation Factors ◽  
Phosphatidyl Serine ◽  
Test System ◽  
Specific Factor ◽  
Marginal Effect ◽  
Constant Composition ◽  
Lupus Anticoagulants ◽  
Different Types

SummaryLiposomes of pure phospholipids were used in a modified APTT test system and the role of phosphatidyl serine (PS) in determining the sensitivity of the test system to the presence of lupus anticoagulants was assessed. Six consecutive patients with lupus anticoagulants and seven haemophiliacs with anticoagulants directed at specific coagulation factors, were studied. Increasing the concentration of phospholipid in the test system markedly reduced the sensitivity to lupus anticoagulants but had marginal effect on the specific factor inhibitors. The same effect was achieved when the content of PS alone was increased in a vehicle liposome of constant composition.The results suggest that the lupus anticoagulants can best be detected by a screening method using an APTT test with a reagent of low PS content. The use of a reagent rich in PS will largely abolish the lupus anticoagulant’s effect on the APTT. An approach using the two different types of reagent may facilitate differentiation of lupus inhibitors from other types of anticoagulant.

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